CREATING SIGNS: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
CREATING SIGNS
Largest movements
- Tangible fixed assets -€1,138
down €1,138 (-35.6%), from €3,194 to €2,056
- Receivables within one year -€41
no longer reported in 2023 (was €41)
- Profit (loss) carried forward -€1,248
down €1,248 (-22.3%), from -€5,585 to -€6,833
- Other debts +€60
new in 2023: €60
- Gross operating margin +€3,044
no longer reported in 2023 (was -€3,044)
- Financial charges -€1,293
down €1,293 (-92.1%), from €1,403 to €110
of which Non-recurring financial charges: -€1,403
From the 2022 result to the 2023 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,235 | €2,058 | -€1,178 | -36.4% |
| Fixed assets | 21/28 | €3,194 | €2,056 | -€1,138 | -35.6% |
| Tangible fixed assets | 22/27 | €3,194 | €2,056 | -€1,138 | -35.6% |
| Plant, machinery and equipment | 23 | €3,194 | €2,056 | -€1,138 | -35.6% |
| Current assets | 29/58 | €41 | €1 | -€40 | -96.4% |
| Amounts receivable within one year | 40/41 | €41 | - | -€41 | |
| Other amounts receivable | 41 | €41 | - | -€41 | |
| Cash at bank and in hand | 54/58 | - | €1 | +€1 | |
| Total equity and liabilities | 10/49 | €3,235 | €2,058 | -€1,178 | -36.4% |
| Equity | 10/15 | €3,235 | €1,987 | -€1,248 | -38.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Capital | 10 | €5,000 | - | -€5,000 | |
| Issued capital | 100 | €5,000 | - | -€5,000 | |
| Reserves | 13 | €3,821 | €3,821 | = | 0.0% |
| Distributable reserves | 133 | €3,821 | €3,821 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,585 | -€6,833 | -€1,248 | -22.3% |
| Amounts payable | 17/49 | - | €71 | +€71 | |
| Amounts payable within one year | 42/48 | - | €71 | +€71 | |
| Taxes, remuneration and social security | 45 | - | €11 | +€11 | |
| Taxes | 450/3 | - | €11 | +€11 | |
| Other amounts payable | 47/48 | - | €60 | +€60 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,138 | €1,138 | +€0 | 0.0% |
| Gross operating margin | 9900 | -€3,044 | - | +€3,044 | |
| Operating profit (loss) | 9901 | -€4,182 | -€1,138 | +€3,044 | +72.8% |
| Financial charges | 65/66B | €1,403 | €110 | -€1,293 | -92.1% |
| Recurring financial charges | 65 | €0 | €110 | +€110 | +1101800.0% |
| Non-recurring financial charges | 66B | €1,403 | - | -€1,403 | |
| Profit (loss) for the period before taxes | 9903 | -€5,585 | -€1,248 | +€4,337 | +77.7% |
| Profit (loss) for the period | 9904 | -€5,585 | -€1,248 | +€4,337 | +77.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,585 | -€1,248 | +€4,337 | +77.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.